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| 005 | 20190211181308.0 | ||
| 008 | 150119s2014 xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aCOHEN, Sandra _950734 |
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| 245 | 1 | 0 |
_aReporting performance information in the public sector : _bthe moral behind the (non)application of program budgeting in Greece |
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_aLos Angeles : _bIIAS, _cSeptember 2014 |
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| 520 | 3 | _aThe article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival data and the views of executives involved with the program as well as politicians. The findings suggest that subsequent institutional pressures deriving from the countrys resource dependency resulted in a re-prioritization of actions and therefore to the abandoning of the program budgeting project. Moreover, the analysis reveals that the cultivated culture inside a bureaucratic central government which gives rise to resistance to change and the poor diffusion of the new accounting philosophy would have hampered the success of the new system even if the plan had not been abandoned. | |
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_aKARATZIMAS, Sotiris _950735 |
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| 773 | 0 | 8 |
_tInternational Review of Administrative Sciences _g80, 3, p. 619-636 _dLos Angeles : IIAS, September 2014 _xISSN 00208523 _w |
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_a20150119 _b1556^b _cFabio |
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_a20150130 _b1559^b _cCarolina |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c47008 _d47008 |
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| 041 | _aeng | ||